[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review
M Singhania, D Gupta - Corporate Social Responsibility and …, 2024 - Wiley Online Library
While the relationship between ESG disclosures and firm risk has been researched
substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta …
substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta …
Board characteristics and environmental disclosures: evidence from sensitive and non-sensitive industries of India
Purpose The study aims to identify the impact of board characteristics (BC) on a firm's
environmental performance, and provides future research directions in the area of BC …
environmental performance, and provides future research directions in the area of BC …
Do ownership structures affect risk disclosure in Islamic banks? International evidence
Purpose Previous works assessing the determinants of banks' risk disclosure in emerging
economies focused on one aspect of risk reporting such as market risk disclosure or …
economies focused on one aspect of risk reporting such as market risk disclosure or …
The determinants and impact of key audit matters disclosure in the auditor's report
H Al Lawati, K Hussainey - International Journal of Financial Studies, 2022 - mdpi.com
We investigate the determinants of key audit matters (KAMs) in the auditor's report. In
particular, we examine the impact of overlapped audit committee (AC) directors on the …
particular, we examine the impact of overlapped audit committee (AC) directors on the …
Exploring the impact of sustainability, board characteristics, and firm-specifics on firm value: a comparative study of the United Kingdom and Turkey
The study aims to investigate the effect of several sustainability indicators on firms' value.
Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed …
Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed …
What drives risk disclosure in Islamic and conventional banks? An international comparison
This paper examines and compares the relationship between risk disclosure and corporate
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …
Do board characteristics impact corporate risk disclosures? The Indian experience
C Khandelwal, S Kumar, V Madhavan… - Journal of Business …, 2020 - Elsevier
This study's primary purpose is to assess the corporate risk disclosure (CRD) practices of
Indian firms and examine the potential impact of the board characteristics on risk disclosure …
Indian firms and examine the potential impact of the board characteristics on risk disclosure …
Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates
The present study examines the impact of corporate governance mechanisms on
compliance with IFRS and financial reporting quality in some selected Gulf countries. The …
compliance with IFRS and financial reporting quality in some selected Gulf countries. The …
Exploring the impact of ESG factors on corporate risk: empirical evidence for New York Stock Exchange listed companies
SA Peliu - Future Business Journal, 2024 - Springer
This paper aims to investigate the impact of influential ESG factors on risk, focusing on debt
risk and liquidity risk. The influence on a sample of companies listed on the New York Stock …
risk and liquidity risk. The influence on a sample of companies listed on the New York Stock …